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    <title>2022 (9) TMI 918 - DELHI HIGH COURT</title>
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    <description>Where customs proceedings in a Special Economic Zone were held by the Tribunal to be without jurisdiction, the writ court directed implementation of that final order and release of the seized gold jewellery. The court noted that the revenue had not taken effective steps to secure listing of its pending review, so the Tribunal&#039;s order remained operative. To protect the revenue&#039;s interests, release was made subject to the petitioner furnishing a personal bond, with liberty to consider any request for a detention certificate.</description>
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      <description>Where customs proceedings in a Special Economic Zone were held by the Tribunal to be without jurisdiction, the writ court directed implementation of that final order and release of the seized gold jewellery. The court noted that the revenue had not taken effective steps to secure listing of its pending review, so the Tribunal&#039;s order remained operative. To protect the revenue&#039;s interests, release was made subject to the petitioner furnishing a personal bond, with liberty to consider any request for a detention certificate.</description>
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